Opinion of Mr Advocate General Lenz delivered on 23 April 1991

1 Original language: German.

2 OJ 1983 L 24, p. 1.

3 OJ, English Special Edition 1970 (HI) p. 703.

4 OJ 1976 L 20, p. 19.

5 OJ 1986 L 288, p. 1.

6 Judgment of 5 February 1963 in Case 26/62 Van Gend en Loos [1963] ECR 1.

7 judgment of 8 December 1981 in Joined Cases 180 and 266/80 José Crujeiraí Tome v Procureur de la République and Procureur de la République v Anton Yurrita (Fisheries — Rights of nonmember countries) [1981] ECR 2997.

8 Judgment of 16 February 1978 in Case 61/77 Commission of the European Communities v Ireland [1978] ECR 417.

9 See lhe eighth recital in the preamble to Regulation No 170/83 and Article 8 thereof.

10 Sec Article 8 of the regulation.

11 Judgment of 23 November 1977 in Case 38/77 Enka BVi Inspecteur der Invoerrechten en Accijnzen (Value for customs purposes — Costs of warehousing) [1977] ECR 2203.